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ASA 210 - Agreeing the Terms of Audit Engagements - October 2009
ObjectiveObjective
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Objective
- The objective of the auditor is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through:
- Establishing whether the preconditions for an audit are present; and
- Confirming that there is a common understanding between the auditor and management and, where appropriate, those charged with governance of the terms of the audit engagement.